Methodology24 July 2026

Sylvera explains environmental attribute certificates and their role in Scope 3 targets

Sylvera has published a guide explaining Environmental Attribute Certificates (EACs), also known as commodity certificates, which separate the environmental benefit from a lower-carbon commodity for independent sale. This concept, already established with RECs and GOs, is expanding to hard-to-abate sectors like cement and steel. The guide highlights that ISO 22095-3 and SBTi's Corporate Net-Zero Standard v2.0 (June 2026) support the use of EACs for Scope 3 targets via book-and-claim mechanisms. PepsiCo's May 2026 agreement with TalusAg for 30,000 tonnes of low-carbon ammonia EACs, with an option for 41,000 more, exemplifies their use as a catalytic investment tool. Quality factors for EACs include carbon intensity, additionality, and delivery risk, though a reliable quality-to-price correlation is not yet established.

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